Employee and Employer Contributions
The total balance in a 401(k) typically includes both employee deferrals and employer profit-sharing contributions. It’s important to determine:
- Which contributions accrued during the marriage
- How employer matching or profit-sharing amounts are handled
- What portion is marital versus separate property
In most states, only the benefits accrued during the marriage are subject to division. Contributions made before or after the marriage may be excluded, depending on local marital property laws.

